Below is a list of typical accounts.

$3$

Required:

For each account, indicate $(1)$ the type of account and $(2)$ whether the normal account balance is a debit or credit.

$\backslash$table$[[$Accounts$,$Type of Account,$\backslash$table$[[$Normal Balance$],[($Debit or Credit$)]]],[1.$ Salaries Payable,,$],[2.$ Common Stock,,$],[3.$ Prepaid Rent,,$],[4.$ Buildings,,$],[5.$ Utilities Expense,,$],[6.$ Equipment,,$],[7.$ Rent Expense,,$],[8.$ Notes Payable,,$],[9.$ Salaries Expense,,$],[10.$ Insurance Expense,,$],[11.$ Cash,,$],[12.$ Service Revenue,,$]]$